Selected accounts with some amounts omitted are as follows Work in Process Aug. 1 Balance 252,100 Aug. 31 Goods finished 162,800 31 Direct materials X 31 Direct labor 43,300 31 Factory overhead X Factory Overhead Aug. 1 31 Costs incurred 118,900 Aug. 1 Balance 14,100 31 Applied X If the balance of Work in Process on August 31 is $202,900, what was the amount debited to Work in Process for factory overhead in August, assuming a factory overhead rate of 30% of direct labor costs? a.$162,800 b.$14,100 c.$118,900 d.$12,990